How We Please The Owner AND The Customer?
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I would look no further than Apple. Their customers have made them one of the most valuable companies in the world. While it could be argued that their products are overpriced, people stand in line to get them.
Google is another. Their business model provides a lot of inexpensive services that are of great value while passing the cost on to businesses who would like to have you as a company.
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But practically speaking ....
Sure - we all get it that if the customer walks away with a smile, and you've made a profit/difference/whatever your metric is, then great!
But what about some actual practical tips? Tom the chiropractor has a great one.